The APP Accounting Group Limited v Uberdev Limited & Anor
| Court | First-tier Tribunal (Tax Chamber) |
| Judge | TRIBUNAL JUDGE ROBIN VOS |
| Judgment Date | 25 January 2024 |
| Neutral Citation | [2024] UKFTT 100 (TC) |
| Date | 25 January 2024 |
| Year | 2024 |
| Counsel | Dilpreet Dhanoa Of Counsel,Rory Mullan Kc,For |
Neutral Citation: [2024] UKFTT 00100 (TC)
Case Numbers: TC09051
FIRST-TIER TRIBUNAL
TAX CHAMBER
By remote video
Appeal references: TC/2022/13503
TC/2022/13682
PROCEDURE - application to be joined as a party – appeals against tax liabilities under
managed service company legislation in Chapter 9 of Part 2 of the Income Tax (Earnings
and Pensions) Act 2003 – application by alleged managed service company provider to be
joined as a respondent – Rules 9(2)-9(4) First-Tier Tribunal (Tax Chamber) Rules –
application allowed
Heard on: 11 January 2024
Decision date: 25 January 2024
Before
TRIBUNAL JUDGE ROBIN VOS
Between
THE APP ACCOUNTING GROUP LIMITED
Applicant
UBERDEV LIMITED
ROSETTA SOFTWARE LIMITED
Appellants
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
The Appellants’ representative observed the hearing but did not participate
For the Applicants: RORY MULLAN KC of Counsel
For the Respondents: DILPREET DHANOA of counsel, instructed by the General
Counsel and Solicitor to HM Revenue and Customs
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
